Non resident director-Class 1A NIC payable?

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I have a client who is a director of a property rental company incorporated in the UK.He emigrated to Portugal over 10 years ago and is non resident and probably non domiciled in the UK now.He lives in Portugal now with his family and his returns to the UK are infrequent.In the course of preparing the company accounts I have discovered that he has overdrawn his directors loan account in 2006/2007 by a very large amount.He does not draw a salary from the company and there is no PAYE scheme set up.The director in question manages the company property portfolio from Portugal and any board meetings will take place there.Although he comes to the UK to check on the properties occasionally it appears to me that the duties of his employment are largely carried out in Portugal.Am I correct in believing that there is no liability to income tax under the benefit in kind provisions,and therefore no liabilty to Class 1A NIC on the company?I accept that the company will be liable to corporation tax under Section 419. JOSE

Maybe no free lunchYou want to ensure that the money paid out to the director is relievable against the company's profits, presumably.

If the work is wholly carried on overseas, voting remuneration sould be exempt from tax and NIC.

The big question is what kind of tax liabilities might be incurred under Portugese law. This needs to be considered before you decide on how you are going to deal with this problem (Write-off, salary, dividend)